Form 10-QT Files Dataset

The Form 10-QT Files Dataset is a complete EDGAR-sourced collection of transition-period quarterly reports filed on Form 10-QT and amendments on Form 10-QT/A. Each record represents a single EDGAR submission accepted under one accession number, materialized as a folder that bundles a metadata.json manifest, the primary inline-XBRL 10-QT document, and every accompanying exhibit (Section 302 and Section 906 certifications, material contracts, and the cover-page interactive data file). The underlying form is filed only when a domestic Section 13(a) or Section 15(d) reporting registrant changes its fiscal year end and the resulting transition period is six months or shorter, under Rule 13a-10 or Rule 15d-10 of the Securities Exchange Act of 1934. The dataset begins April 1, 1994 — the start of mandatory electronic filing on EDGAR — and continues through the present, with records grouped on disk into monthly ZIP containers organized as <year>/<year>-<month>.zip keyed by the EDGAR filed-at date.

Dataset APIs

Dataset Files

What This Dataset Contains

The dataset captures every Form 10-QT and Form 10-QT/A submission accepted by EDGAR since April 1994. Form 10-QT is the transition-period analogue of Form 10-Q: it covers the irregular stub period that arises when a registrant alters its fiscal year end and the gap between the old fiscal year end and the new one is shorter than six months. Form 10-QT/A is a post-effective amendment used to correct, restate, or supplement a previously filed 10-QT. Because the filing is event-driven rather than periodic, the population is small and sparse — most registrants never file one — and amendments occupy their own accession numbers, appearing as separate, self-contained records rather than merging into the original 10-QT they amend.

Each record is delivered in its original EDGAR-accepted form: the primary 10-QT document (almost always an HTML/HTM file authored as inline XBRL in the modern era), every exhibit document in HTM/HTML form (occasionally TXT or PDF), and a metadata.json manifest. Containers are distributed as monthly ZIP archives, with each record's folder named by the 18-digit dash-stripped accession identifier (for example, 000164117225027041 for accession 0001641172-25-027041).

Content Structure of a Single Record

On disk, one record folder contains four logical layers:

1. A single metadata.json capturing filing-level identifiers, timestamps, links, the filer/co-registrant roster, and an inventory of every document in the original EDGAR submission split across documentFormatFiles and dataFiles.
2. The primary 10-QT (or 10-QT/A) document, almost always an HTML/HTM file authored as inline XBRL (iXBRL) in the modern era. This is the narrative-and-financial body of the filing.
3. Zero or more exhibit documents, each its own HTM/HTML file (occasionally TXT or PDF). Exhibits are EDGAR-SGML-wrapped and carry the Sarbanes-Oxley certifications and any other exhibits required by Item 6 of Form 10-Q.
4. URL-only references to artifacts that are not physically bundled into the ZIP — specifically the standalone XBRL data files (schema, calculation, definition, label, presentation linkbases, and the extracted XBRL instance) and the EDGAR-generated full-submission .txt envelope. Image files (logos, charts, signatures embedded as raster images) are excluded entirely.

The dataset preserves the original document-level granularity rather than concatenating into a single text blob, so each exhibit remains separately addressable by filename and by the sequence index that ties it back to the EDGAR submission ordering.

metadata.json shape and key fields

metadata.json is the canonical descriptor of the filing and the primary entry point for programmatic consumers. Its top-level fields include:

• formType — "10-QT" for original transition reports, "10-QT/A" for amendments.
• accessionNo — the dash-formatted accession id (e.g., "0001641172-25-027041"), the stable EDGAR primary key.
• id — an internal hex record identifier.
• description — human-readable form description, typically "Form 10-QT - Transition reports [Rule 13a-10 or 15d-10]".
• filedAt — the ISO-8601 acceptance timestamp with timezone, used to bucket the record into its monthly container.
• periodOfReport — the end date of the transition period covered by the filing (e.g., "2025-06-30").
• linkToFilingDetails — direct URL to the primary document on SEC.gov.
• linkToTxt — URL to the EDGAR full-submission .txt envelope (which contains every document in SGML form).
• linkToHtml — URL to the EDGAR filing index page.
• linkToXbrl — URL to the XBRL viewer; an empty string when no separate XBRL package exists.
• documentFormatFiles — an array of submission documents, each with sequence, size (bytes serialized as a string), documentUrl, description, and type (e.g., 10-QT, EX-31.1, EX-32.1). The last entry typically points to the catch-all submission .txt.
• dataFiles — an array of XBRL attachments (EX-101.SCH, EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, and the extracted instance XML). These are URL-referenced only.
• seriesAndClassesContractsInformation — typically empty for operating companies; populated when the filer is a series/class structured investment company.
• entities — an array describing every filer or co-registrant on the submission. Each entity carries companyName (often suffixed with (Filer) or (Subject)), cik, irsNo, fileNo, filmNo, stateOfIncorporation, fiscalYearEnd (in MMDD format, which for a 10-QT is the new fiscal year end), act (the Exchange Act registration class, e.g., "34"), type (the entity's form type for this submission), sic (the four-digit SIC code with its description), and tickers (the array of ticker symbols associated with the filer).

The sequence numbers in documentFormatFiles align with the <SEQUENCE> tags inside each SGML-wrapped exhibit, providing a stable cross-reference between the manifest and the on-disk files. Because both documentFormatFiles and dataFiles enumerate the original EDGAR inventory while only the non-image, non-XBRL primary documents are bundled into the ZIP, metadata.json is the authoritative record of what existed in the original submission versus what is locally present.

Primary document versus exhibits

The primary 10-QT document — typically named form10-qt.htm, though filers also use patterns such as <ticker>-<period>.htm — is the substantive body of the filing. Internally it follows the standard Form 10-Q architecture, adapted for the transition period:

• Cover page: registrant identification, the transition-period dates, the SEC file number, the address and phone of the principal executive offices, the state of incorporation, the IRS identification number, the trading-symbol/exchange table, the checkboxes for large accelerated filers/accelerated/non-accelerated/smaller-reporting/emerging-growth-company status, and the share count outstanding as of the most recent practicable date.
• Part I — Financial Information:
  • Item 1 — unaudited condensed financial statements (balance sheets, statements of operations and comprehensive income, statements of stockholders' equity, statements of cash flows) and condensed notes to those statements.
  • Item 2 — Management's Discussion and Analysis of Financial Condition and Results of Operations covering the transition period.
  • Item 3 — Quantitative and Qualitative Disclosures About Market Risk.
  • Item 4 — Controls and Procedures.
• Part II — Other Information:
  • Item 1 — Legal Proceedings.
  • Item 1A — Risk Factors (when material updates exist relative to the most recent Form 10-K).
  • Item 2 — Unregistered Sales of Equity Securities and Use of Proceeds.
  • Item 3 — Defaults Upon Senior Securities.
  • Item 4 — Mine Safety Disclosures.
  • Item 5 — Other Information, which since the SEC's 2022 Rule 10b5-1 amendments carries mandatory quarterly disclosures of director/officer Rule 10b5-1 trading-arrangement adoptions, modifications, and terminations.
  • Item 6 — Exhibits, with the exhibit index keyed to the documents listed in documentFormatFiles.
• Signature block executed by a duly authorized officer (typically the principal financial or accounting officer).

Because the transition period is non-standard, the comparative columns in the financial statements and MD&A often present asymmetric periods (for example, a three-month transition stub compared against the equivalent three-month interval of the prior fiscal calendar), and the notes commonly include explicit narrative explaining the fiscal-year-end change and its accounting and presentation consequences.

The exhibits are filed as separate documents accompanying the primary report. Those most commonly present in modern 10-QT filings include:

• EX-31.1 and EX-31.2 — the Sarbanes-Oxley Section 302 certifications by the principal executive officer and principal financial officer respectively.
• EX-32.1 (or EX-32.1 and EX-32.2) — the Section 906 certifications(s), often combined into a single document covering both the CEO and CFO.
• EX-101.* — the XBRL technical exhibits (schema and linkbases) referenced via dataFiles but not stored on disk.
• EX-104 — the cover-page interactive data file, materialized from the iXBRL tagging in the primary document.
• Other Item-6 exhibits when applicable: material contracts (EX-10.x), letters re change in certifying accountant, news releases, and similar.

EDGAR SGML wrappers and document framing

A subtle but important structural feature is that a single record mixes two different document framings. The primary 10-QT document is bare iXBRL/XHTML — it begins directly with an XML declaration and an <html> root that declares the inline-XBRL namespaces (xmlns:ix, xmlns:dei, xmlns:us-gaap, plus issuer-specific extension namespaces) and embeds tagged facts via <ix:nonNumeric> and <ix:nonFraction> elements. There is no <DOCUMENT>...</DOCUMENT> SGML envelope around it.

Each exhibit .htm, by contrast, is wrapped in the EDGAR SGML document envelope:

          1
          <DOCUMENT>
        

          2
          <TYPE>EX-31.1
        

          3
          <SEQUENCE>2
        

          4
          <FILENAME>ex31-1.htm
        

          5
          <DESCRIPTION>EX-31.1
        

          6
          <TEXT>
        

          7
          <HTML> ... certification text and signature blocks ... </HTML>
        

          8
          </TEXT>
        

          9
          </DOCUMENT>
        

The <TYPE> matches the exhibit type field in metadata.json, the <SEQUENCE> matches the sequence field, and the <FILENAME> matches the on-disk filename. Consumers extracting the HTML body of an exhibit must therefore strip the SGML header lines before treating the residue as standalone HTML, while consumers parsing the primary 10-QT can feed it directly into an XHTML/iXBRL parser. The full EDGAR submission .txt (which contains every document, including the primary one, all wrapped in SGML and prefixed by the <SEC-DOCUMENT> / <SEC-HEADER> envelope) is reachable via linkToTxt but is not stored locally.

iXBRL and XBRL handling

Modern 10-QT filings are filed as inline XBRL: the primary document is simultaneously human-readable HTML and machine-readable XBRL, with each tagged fact wrapped in an ix: element that carries the concept QName, context reference, unit reference, decimals, and scale attributes. The taxonomies invoked are the SEC DEI taxonomy (for filing-level metadata such as dei:DocumentType, dei:EntityCentralIndexKey, dei:DocumentFiscalPeriodFocus, dei:DocumentFiscalYearFocus, dei:EntityCommonStockSharesOutstanding), the FASB US-GAAP taxonomy (for financial-statement line items and footnote facts), and one or more issuer-specific extension namespaces (for company-defined concepts not present in US-GAAP).

The standalone XBRL instance and linkbase files (EX-101.SCH, EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, plus the extracted instance XML and the cover-page EX-104 artifact) are enumerated in metadata.json under dataFiles and referenced by URL but are deliberately not bundled into the ZIP. Consumers needing the dehydrated XBRL technical files must fetch them via the URLs in dataFiles; consumers happy with iXBRL can extract the same facts directly from the primary .htm.

Included content

Each record physically contains: the metadata.json manifest; the primary 10-QT or 10-QT/A document with its embedded inline XBRL; and every exhibit document in HTM/HTML form (with occasional TXT or PDF exhibits when those are the native filed format). All of these are in their original EDGAR-accepted form, preserving the filing's textual content, signatures, exhibit indexes, and tagged financial facts.

Excluded or separate content

Three categories of content are not stored inside the ZIP, although they are described or linked from metadata.json:

• Image files — logos, embedded chart images, raster signatures, and similar binary graphics referenced from the HTML are excluded; consumers who need them must dereference the EDGAR URLs.
• Standalone XBRL technical files — the schema, linkbases, and extracted instance XML listed under dataFiles. The same information is generally available via the iXBRL tagging in the primary document, but the canonical standalone files require fetching from EDGAR.
• The EDGAR full-submission .txt envelope — the concatenated, SGML-framed bundle of every document in the submission, reachable via linkToTxt. The dataset prefers per-document files over the monolithic envelope.

The 10-QT/A amendment relationship is also structurally separate: an amendment lives in its own record under its own accession number, and the link back to the original 10-QT it amends is implicit (via shared CIK, period of report, and filing chronology) rather than encoded as an explicit field.

Changes in required content and structure over time

Although Form 10-QT shares its core architecture with Form 10-Q, the disclosure requirements and inline structure have shifted materially over the dataset's coverage window from April 1994 to the present:

• Pre-2003 era: Filings followed the original Form 10-Q content rules (Items 1–6 of Part II in their pre-Sarbanes-Oxley form). There were no Section 302 or Section 906 certifications, and Item 4 of Part I (Controls and Procedures) did not exist.
• 2002–2003 Sarbanes-Oxley adoption: Section 302 (Exhibit 31.1 and 31.2) and Section 906 (Exhibit 32.1/32.2) certifications became mandatory, and Item 4 of Part I (Controls and Procedures) was introduced to require a quarterly evaluation of disclosure controls and procedures and, where applicable, changes in internal control over financial reporting.
• 2005: Item 1A (Risk Factors) was added to Part II, requiring material updates to the risk factors disclosed in the most recent Form 10-K.
• 2010: Mine Safety Disclosures (Item 4 of Part II) were added pursuant to the Dodd-Frank Act for issuers operating mines.
• 2018–2020: The SEC's modernization rules tightened MD&A content (Item 303 of Regulation S-K), eliminated some redundant disclosures, and clarified materiality thresholds for risk factors.
• 2022: Rule 10b5-1 amendments and the SEC's insider-trading-policy and trading-arrangement disclosure rules added mandatory disclosures under Item 5 (Other Information) of Part II, requiring quarterly reporting of director/officer Rule 10b5-1 plan adoptions, modifications, and terminations.
• Cybersecurity disclosures: Although the 2023 cybersecurity rules primarily affect Form 10-K and Form 8-K, related quarterly updates can appear within Item 1A or Item 5 when material developments occur during the transition period.

Throughout these regulatory changes, the structural distinction between Part I (Financial Information) and Part II (Other Information), and the convention of attaching certifications as separately numbered exhibits, has remained stable.

Changes in data format over time

The presentation format of 10-QT filings has evolved across four principal eras:

• 1994 — late 1990s (ASCII/SGML era): Filings were submitted as plain ASCII text wrapped in EDGAR SGML envelopes. The primary document and exhibits were all framed by <DOCUMENT>...</DOCUMENT> blocks with <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, and <TEXT> headers, and the body content was monospaced text with rudimentary tabular formatting using spaces and pipe characters. There was no XBRL, no inline structured data, and no HTML.
• Late 1990s — 2000s (HTML era): EDGAR began accepting HTML inside the SGML envelope, which improved typography, table rendering, and the inclusion of basic styling. Exhibits and primary documents both moved to HTML bodies wrapped in SGML headers — the wrapping convention preserved on-disk for exhibits to this day.
• 2009–2012 (standalone XBRL era): The SEC's interactive-data rules phased in standalone XBRL exhibits (EX-101.*) for financial-statement and footnote tagging, attached as separate technical files alongside the primary HTML document.
• 2018–present (inline XBRL era): The SEC's iXBRL mandate phased in by filer size between 2019 and 2021, requiring financial-statement and cover-page tagging to be embedded directly into the primary HTML document via the ix: namespace rather than attached as separate XBRL files. The dataset reflects this directly: the modern primary .htm is a self-contained iXBRL document, while the legacy EX-101.* linkbases continue to be enumerated under dataFiles for tooling compatibility.

A consequence is that within a single dataset record one encounters two framing conventions simultaneously: the modern primary document is bare iXBRL/XHTML with no SGML wrapper, whereas every exhibit retains the legacy <DOCUMENT> SGML envelope around its HTML body. This asymmetry is preserved deliberately to mirror the as-filed source.

Interpretation notes

Several record-level nuances matter for accurate consumption:

• Amendments are independent records. A 10-QT/A does not merge with the 10-QT it amends; it stands on its own under a separate accession number. Reconstructing the amendment chain requires joining on CIK and periodOfReport and ordering by filedAt.
• Transition-period focus is encoded in two places. The form-type field (10-QT) marks the submission as a transition report, but the actual fiscal calendar context lives in the iXBRL facts dei:DocumentFiscalPeriodFocus and dei:DocumentFiscalYearFocus inside the primary document, together with the fiscalYearEnd field on each entity in metadata.json (which reflects the new fiscal year end after the change).
• Mixed wrapper formats within one record. Parsers must handle both bare iXBRL/XHTML (primary document) and SGML-wrapped HTML (exhibits) within the same folder. Stripping the SGML header is a prerequisite for treating an exhibit body as standalone HTML.
• Manifest-versus-disk asymmetry. documentFormatFiles and dataFiles together describe the entire EDGAR submission, but only documentFormatFiles entries (excluding the catch-all .txt) and metadata.json are physically present in the ZIP. Tools that iterate by reading the manifest will encounter URL references for XBRL data files and the submission .txt that do not resolve to local paths.
• Sequence numbers cross-reference cleanly. The sequence field in documentFormatFiles matches the <SEQUENCE> tag inside each exhibit's SGML wrapper, allowing reliable joins between the manifest and the on-disk file for any exhibit.
• Sparse population. Form 10-QT is a relatively rare filing event — it occurs only when an issuer changes its fiscal year end and the resulting transition period is shorter than six months — so the dataset overall holds far fewer records than Form 10-Q, and many issuers will never appear at all.
• Issuer-specific variation in primary-document filenames. While form10-qt.htm is a common convention, filers also use patterns like <ticker>-<period>.htm or other ad-hoc names. Consumers should rely on the documentFormatFiles[].type == "10-QT" entry in metadata.json to identify the primary document rather than pattern-matching filenames.
• Incorporation by reference. As with Form 10-Q, sections of a 10-QT may incorporate by reference disclosures from the most recent Form 10-K or from prior 8-K filings (especially Risk Factors and Legal Proceedings). The dataset preserves these as text references; resolving the incorporated content requires retrieving the cited filings separately.

Who Files or Publishes This Dataset, and When

Form 10-QT is event-driven and non-recurring: most registrants never file one, and those that do typically file once per fiscal-year-end change. The legal filer is the registrant itself; the principal executive officer and principal financial officer sign and provide the Section 302 and Section 906 certifications, but they file in their capacity as officers of the registrant and are not themselves the filing party.

Filing population

The filer is a domestic registrant subject to the periodic reporting obligations of Section 13(a) or Section 15(d) of the Exchange Act. This is the same population that otherwise files Form 10-Q and Form 10-K, including:

• Domestic operating companies with a class of securities registered under Section 12(b) (exchange-listed).
• Domestic operating companies with a class of securities registered under Section 12(g).
• Issuers subject to Section 15(d) reporting by virtue of an effective Securities Act registration statement, until that obligation is suspended or terminated.
• All accelerated-filer categories: large accelerated filers, accelerated filers, non-accelerated filers, and smaller reporting companies. Smaller reporting companies use the same Form 10-QT but apply the scaled disclosure provisions available on Form 10-Q.

Populations outside the Form 10-QT regime (and therefore outside this dataset):

• Foreign private issuers, which file Form 20-F annual reports and furnish Form 6-K interim information. An FPI that changes its fiscal year end files a transition report on Form 20-F, not on Form 10-QT or 10-KT.
• Canadian MJDS issuers filing on Form 40-F.
• Registered investment companies (Form N-CSR, Form N-PORT, etc.).
• Asset-backed issuers, which use Form 10-D and asset-backed adaptations of Form 10-K.

Triggering event: fiscal-year-end change with a sub-six-month transition period

Form 10-QT is triggered by a change in fiscal year end by a Section 13(a) or 15(d) reporting registrant. The governing rules are Rule 13a-10 (Section 13(a) reporters) and Rule 15d-10 (Section 15(d) reporters) under the Exchange Act. The two rules are parallel and select the transition-report form by the length of the transition period:

• Transition period of more than six months but less than a full fiscal year: file a transition report on Form 10-K (designated Form 10-KT). Form 10-Q is still required for any complete fiscal quarter within the transition period.
• Transition period of one month or more but six months or less: file a transition report on Form 10-Q (designated Form 10-QT) covering the transition period. No separate 10-KT is required.
• Transition period of one month or less: under Rule 13a-10(b) and Rule 15d-10(b), the transition information may be included in either the next periodic report for the new fiscal year or the prior fiscal year's annual report; no stand-alone transition report is required.

The "T" suffix and the corresponding cover-page indication signal that the Form 10-Q is being submitted under Rule 13a-10 or Rule 15d-10 as a transition report rather than as an ordinary quarterly report.

Regulatory framework

Form 10-QT uses the Form 10-Q disclosure framework, adapted to the transition period:

• Form requirements: General Instructions to Form 10-Q, with transition-report variants governed by Rule 13a-10 and Rule 15d-10.
• Financial statements: Article 10 of Regulation S-X for interim information, with comparative statements as required by the rules. Smaller reporting companies follow Article 8 of Regulation S-X.
• Narrative disclosures: applicable items of Regulation S-K, including Item 303 (MD&A), Item 305 (quantitative and qualitative market risk), and Items 307 and 308 (controls and procedures).
• Officer certifications: Rule 13a-14 and Rule 15d-14 (Sarbanes-Oxley Section 302) and 18 U.S.C. 1350 (Sarbanes-Oxley Section 906), filed as Exhibit 31 and furnished as Exhibit 32.
• Other exhibits: as required by Item 601 of Regulation S-K for a quarterly report.

Filing deadlines

Deadlines mirror Form 10-Q under Rule 13a-13 and Rule 15d-13, applied to the close of the transition period rather than a regular fiscal quarter:

• Large accelerated filers and accelerated filers: 40 calendar days after the end of the transition period.
• Non-accelerated filers and smaller reporting companies (when non-accelerated): 45 calendar days after the end of the transition period.

Where the deadline falls on a Saturday, Sunday, or federal holiday, Rule 0-3 extends it to the next business day. A registrant unable to file on time may file a Rule 12b-25 notification (Form 12b-25), which provides up to a five-calendar-day extension for a Form 10-Q (including Form 10-QT) when the rule's conditions are met.

Because Form 10-QT is filed only once in connection with a fiscal-year-end change, the cadence is event-driven, not periodic. The registrant resumes ordinary Form 10-Q filings for each subsequent quarter of the new fiscal year and files Form 10-K at the new fiscal year end.

Amendments: Form 10-QT/A

A Form 10-QT/A is a post-effective amendment to a previously filed Form 10-QT, filed by the same registrant under the same Rule 13a-10 or Rule 15d-10 framework. Common triggers:

• Restatement of the unaudited interim financial statements for the transition period.
• Revised conclusions regarding disclosure controls and procedures or ICFR under Items 307 and 308 of Regulation S-K.
• Correction of certifications under Rule 13a-14 / Rule 15d-14 or 18 U.S.C. 1350.
• Filing of inadvertently omitted exhibits or correction of Inline XBRL tagging.
• Other material corrections, including signature defects or revisions made in response to staff comments.

The amendment must restate the affected portions of the original filing in full, with new officer certifications dated as of the amendment date. Each 10-QT/A is a separate accession number linked to the underlying 10-QT.

Important distinctions and edge cases

• Form 10-QT vs. Form 10-KT. The "T" indicates a transition report, not a separate regime. The choice depends solely on transition-period length: six months or less yields Form 10-QT; more than six months but less than a year yields Form 10-KT.
• Transition period vs. acquisition stub period. Only a registrant-level fiscal-year-end change reported under Rule 13a-10 or Rule 15d-10 produces a Form 10-QT. Stub-period financial statements arising from acquisitions or carve-outs are not transition reports.
• Smaller reporting companies. Same Form 10-QT, scaled disclosure under Regulation S-K and Article 8 of Regulation S-X, 45-day deadline.
• Foreign private issuers. FPIs do not file Form 10-QT; they file a Form 20-F transition report. A former FPI that becomes a domestic filer falls into the 10-QT / 10-KT regime for future transitions.
• Section 15(d) suspension and voluntary filers. A registrant whose Section 15(d) obligation has been automatically suspended (for example, fewer than 300 holders of record at the start of the fiscal year) is not required to file Form 10-QT. Voluntary filers are not legally required to use Form 10-QT, though some do.
• Earliest records. EDGAR coverage of Form 10-QT begins April 1994, reflecting the phase-in of mandatory electronic filing completed in 1996. Paper transition reports filed under Rule 13a-10 / Rule 15d-10 before that period are not in the electronic dataset. Section 302 and Section 906 certifications appear only on records filed after the 2002-2003 Sarbanes-Oxley phase-in dates.
• Filer vs. persons named in the filing. The registrant is the legal filer. Officers, directors, and auditors named in the report are not filing parties, although certifying officers bear individual responsibility under Sections 302 and 906 for the certifications they sign.

How This Dataset Differs From Similar Datasets or Filings

Form 10-QT occupies a narrow slot in the periodic-reporting regime: a quarterly report used only for the stub period created when a domestic issuer changes its fiscal year end and that stub is shorter than six months. The most useful comparisons are the regular and annual reports it temporarily replaces, the amendment and late-filing variants in the same family, the Form 8-K event that typically precedes it, and the foreign-issuer analogue.

Form 10-Q (regular quarterly report)

10-Q and 10-QT share nearly identical structure: unaudited interim financials, MD&A, market-risk and controls disclosures, legal proceedings, and SOX certifications. The boundary is the period covered. A 10-Q reports a fixed three-month interval inside an established fiscal calendar with prior-year comparatives that align cleanly to the same quarter. A 10-QT reports a non-standard transition period under Rule 13a-10 or 15d-10 that exists only because the issuer is moving year-ends, with comparatives that must often be recast or constructed for a period never previously filed. For data work, 10-Q is the high-volume backbone and 10-QT is a low-volume exception that should be a separate code path, not mixed into a single quarterly time series.

Form 10-KT (transition annual report)

The 10-QT vs 10-KT split turns on a single threshold in Rules 13a-10 and 15d-10: a transition period shorter than six months is reported on 10-QT at quarterly-report depth with unaudited statements; a transition period of six months or longer is reported on 10-KT with audited statements and the full annual disclosure package (Item 1 business, Item 1A risk factors, annual-scope MD&A, audited financials with auditor's report). The two forms are complements, not substitutes: a continuous fiscal-year history for one registrant may require a 10-KT for the long stub or new full year alongside any 10-QT covering interim periods inside the transition.

Form 10-QT/A vs Form 10-Q/A

Both /A variants are quarterly-report amendments using the same EDGAR conventions and the same trigger set (restatements, financial corrections, missing exhibits, revised certifications). The difference is only the parent form: Form 10-Q/A amends a regular quarterly report, 10-QT/A amends a transition quarterly report and inherits its small-population, fiscal-year-change context. For restatement tracking the two should be aggregated, but the underlying period definition (fixed quarter vs sub-six-month stub) must still be carried through, since comparability and the meaning of "prior period" differ.

Form 8-K Item 5.03 (changes in fiscal year)

Item 5.03 is the event-driven disclosure that almost always precedes a 10-QT. When a registrant amends its articles or bylaws to change the fiscal year end, the change is reported on Form 8-K within four business days, typically including the new year-end date, rationale, and planned transition reporting approach. The 8-K is narrative and forward-looking; the 10-QT is the subsequent periodic report carrying the actual financials for the resulting stub. 8-K Item 5.03 is the cleaner upstream signal for detecting upcoming transitions; 10-QT is where the numbers for the non-standard period live.

Form NT 10-Q (notification of late filing)

Form NT 10-Q under Rule 12b-25 is an administrative notice of inability to file on time, with no financial statements, only an explanation and a materiality representation. It can precede either a 10-Q or a 10-QT. NT 10-Q is a timeliness signal; 10-QT is the substantive report. The two should not be conflated in any filing-content analysis.

Form 20-F transition reports (foreign private issuers)

There is no FPI equivalent of 10-QT, because FPIs do not file 10-Qs. When an FPI changes its fiscal year end, it files a transition 20-F covering the stub and furnishes interim updates on Form 6-K as warranted. A transition-reporting study limited to 10-QT and 10-KT will systematically miss FPI fiscal-year changes, which must be sourced from 20-F transition filings and 6-K interim furnishings.

Boundary summary

Form 10-QT is defined by the conjunction of four features no neighboring filing combines: (1) the trigger is a fiscal year change under Rule 13a-10 or 15d-10, not an operating event; (2) the period covered is non-standard and strictly shorter than six months, distinguishing it from 10-Q (fixed quarter) and from 10-KT (six-month-or-longer stub, audited); (3) prior-year comparatives are often constructed rather than restated from a previously filed quarter; and (4) the population is small, making the dataset tractable in full but unsuitable for naive statistical generalization without awareness of the fiscal-year-change context.

In short: use 10-Q to exclude transition noise, use 10-KT for stubs at or above six months, use 8-K Item 5.03 to detect upcoming transitions, use NT 10-Q for timeliness rather than content, and use 20-F transition reports for the FPI analogue. 10-QT occupies the specific cell defined by domestic issuer, registrant's own calendar change, and stub period under six months.

Who Uses This Dataset

Each filing in the Form 10-QT Files dataset marks a structural break in a company's reporting calendar, so the dataset is consumed by a narrow set of users who need to detect, normalize, or interpret fiscal-year changes.

Equity research analysts

Sell-side and buy-side analysts covering issuers that change fiscal year ends rebuild comparable quarterly histories across the calendar break. They extract transition-period revenue, gross margin, operating income, and segment data from the stub-period financial statements and use the MD&A's period-over-period commentary to bridge the stub into a re-baselined earnings model and revised consensus.

Credit analysts

Fixed-income research and rating advisory teams maintain rolling four-quarter EBITDA, leverage, and coverage calculations across the discontinuity. They pull balance-sheet snapshots, cash-flow data, debt-schedule updates, and any covenant waivers tied to the fiscal-year change from the financial statements, notes, and exhibits to feed credit memos and surveillance updates.

M&A and corporate development teams

Diligence and corp-dev teams use 10-QTs in two cases: when an acquired or carve-out entity aligns its fiscal year to a parent calendar, and when a target's non-standard calendar must be reconciled to the buyer's close. They examine interim financials for performance during the alignment window, MD&A for one-time integration or carve-out items, and exhibits for material agreements, feeding purchase-price models and working-capital targets.

SEC reporting and technical accounting teams at issuers

In-house reporting groups preparing their own 10-QT use the dataset as a precedent library. They study peers' transition-period column headers, comparative-period presentation, basis-of-presentation footnotes, Rule 13a-10 / 15d-10 cover-page references, and certification forms. metadata.json fields (CIK, filing date, period of report, form type) let them locate analogous filings by industry and size.

Audit and assurance practitioners

Reviewers on transition-period engagements benchmark presentation and disclosure: how comparative columns are labeled, how the fiscal-year change is described in the basis-of-presentation footnote, how interim tax provisions are computed for a sub-annual period, and how subsequent-events language is framed. Certifications and auditor consents in exhibits inform scope and engagement planning.

Securities lawyers and disclosure counsel

Counsel advising issuers on a fiscal-year change draft the transition-period disclosure, cover-page language tied to Rule 13a-10 or 15d-10, and the SOX 302 and 906 certifications. They study peer wording for the rationale, risk-factor carry-forwards from the most recent 10-K, and truncated legal-proceedings and subsequent-events sections. For 10-QT/A amendments, they review explanatory notes and re-executed certifications.

Forensic accountants and restatement specialists

Forensic and litigation-support practitioners focus on the 10-QT/A subset. Each amendment is typically a focused signal: a correction to stub-period financials, a revised certification, a re-issued auditor consent, or a period-definition clarification. They diff the original 10-QT against the 10-QT/A to isolate the changed line items, footnotes, or controls language for expert reports and investigation memos.

Academic researchers

Accounting and finance researchers use the filings as a near-complete sample frame for fiscal-year-change events: market reactions, earnings management around transitions, fiscal-year alignment after mergers, and stub-period disclosure quality. Metadata fields build the event panel; financial statements and MD&A text supply outcome variables and content-analysis features.

Data vendors and fundamentals engineering teams

Engineering teams at financial data vendors and analytics platforms ingest 10-QTs to keep fundamentals time series internally consistent. They parse the period-of-report and form-type fields from metadata.json, extract income-statement and cash-flow line items, and emit reconciliation records flagging the stub period so downstream products and trailing-twelve-month series do not double-count or omit revenue.

Quantitative researchers

Quants running cross-sectional fundamental factor strategies use the filing list to flag stub-period issuer-quarters that would otherwise distort growth, margin, and accrual signals. They recompute growth metrics on a like-for-like calendar using the stub financials and validate signal robustness around fiscal-year-change events.

Specific Use Cases

The Form 10-QT Files dataset supports a small set of well-defined workflows centered on detecting fiscal-year-change breaks, normalizing financial histories across them, and benchmarking transition-period disclosure.

Building a fiscal-year-change event panel

Use metadata.json across every record to assemble a panel keyed on entities[].cik, periodOfReport, filedAt, and entities[].fiscalYearEnd (which holds the new MMDD year-end). Joining on CIK and ordering by filedAt produces a complete event list of domestic issuers that moved their fiscal year end since 1994, with the stub-period boundary supplied by periodOfReport. The output is an event table for academic event studies, quant signal-cleaning routines, and vendor reconciliation jobs that need to flag affected issuer-quarters.

Normalizing fundamentals time series across the stub

Fundamentals engineering teams ingest the iXBRL facts in the primary .htm (US-GAAP concepts plus dei:DocumentFiscalPeriodFocus and dei:DocumentFiscalYearFocus) to extract revenue, operating income, and cash-flow line items for the transition period. The stub values are tagged onto the issuer's calendar so trailing-twelve-month and year-over-year series do not double-count or skip the gap. The output is a reconciliation record per issuer-stub that downstream factor pipelines and TTM aggregations consume.

Benchmarking transition-period disclosure for in-house drafters

SEC reporting groups and disclosure counsel preparing a 10-QT pull peer filings filtered by entities[].sic and entity size, then read the cover page, basis-of-presentation footnote, comparative-column headers, and Item 4 controls language out of the primary document. The Section 302 and 906 certifications come from EX-31.x and EX-32.x exhibits, with SGML wrappers stripped. The output is a precedent library used to draft cover-page Rule 13a-10/15d-10 references, comparative-period labels, and re-executed certifications.

Diffing 10-QT against 10-QT/A for restatement analysis

Forensic accountants and litigation-support teams pair each formType == "10-QT/A" record with its parent 10-QT by joining on shared CIK and periodOfReport ordered by filedAt. Section-level diffs of the primary documents isolate restated line items, revised footnotes, and changes in Item 4 controls language; refreshed EX-31.x and EX-32.x exhibits flag re-executed certifications. The output is a restatement memo or expert-report exhibit listing every changed disclosure between the original and the amendment.

Rebuilding comparable quarterly histories for equity and credit models

Equity and credit analysts covering an issuer that filed a 10-QT extract stub-period income statement, balance sheet, cash-flow, and segment data from Item 1, plus the period-over-period bridge from Item 2 MD&A. They splice the stub into a recast quarterly series so rolling four-quarter EBITDA, leverage, coverage ratios, and revenue growth remain continuous across the calendar break. The output is a re-baselined earnings model, covenant compliance worksheet, or surveillance update that treats the transition period as a properly aligned interval rather than a missing or overlapping quarter.

Tracking Rule 10b5-1 and risk-factor updates inside transition periods

For filings dated after the 2022 Rule 10b5-1 amendments, Item 5 of Part II carries director/officer trading-arrangement adoptions, modifications, and terminations, and Item 1A carries material risk-factor updates relative to the latest 10-K. Parsing these sections from the primary document across the 10-QT population yields a feed of insider-plan activity and risk-language deltas occurring specifically during fiscal-year-change windows. The output supports compliance monitoring and research on disclosure behavior at structural reporting breaks.

Dataset Access

Dataset Index JSON API: https://api.sec-api.io/datasets/form-10qt-files.json Returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total records, total size, form types covered, container format, and file types) along with the full dataset download URL and a list of all individual container files. Each container entry includes its key, size, record count, updated timestamp, and a direct download URL. Poll this endpoint to monitor which containers were refreshed in the latest run and decide which ones to download incrementally.

This endpoint does not require an API key.

Example response:

          1
          {
        

          2
            "datasetId": "1f13365b-9ae0-69e1-8d61-351f5f21fcb0",
        

          3
            "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10qt-files.zip",
        

          4
            "name": "Form 10-QT Files Dataset",
        

          5
            "updatedAt": "2026-04-15T12:33:20.888Z",
        

          6
            "earliestSampleDate": "1994-04-01",
        

          7
            "totalRecords": 947,
        

          8
            "totalSize": 12811602,
        

          9
            "formTypes": ["10-QT", "10-QT/A"],
        

          10
            "containerFormat": "ZIP",
        

          11
            "fileTypes": ["TXT", "JSON", "HTML", "PDF"],
        

          12
            "containers": [
        

          13
              {
        

          14
                "downloadUrl": "https://api.sec-api.io/datasets/form-10qt-files/2026/2026-03.zip",
        

          15
                "key": "2026/2026-03.zip",
        

          16
                "size": 13818783,
        

          17
                "records": 154,
        

          18
                "updatedAt": "2026-04-15T12:33:20.888Z"
        

          19
              }
        

          20
            ]
        

          21
          }
        

Download Entire Dataset: https://api.sec-api.io/datasets/form-10qt-files.zip?token=YOUR_API_KEY Downloads the complete dataset, covering all Form 10-QT and 10-QT/A filings from April 1994 to present, as a single ZIP archive. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-10qt-files/2026/2026-03.zip?token=YOUR_API_KEY Downloads one monthly container archive instead of the full dataset, which is useful for incremental syncs of recently updated periods. Container paths are listed in the containers array of the dataset index JSON. This endpoint requires an API key.

Frequently Asked Questions

What forms does this dataset cover?

The dataset covers Form 10-QT (transition-period quarterly reports) and Form 10-QT/A (post-effective amendments to a previously filed 10-QT). Both are filed under Rule 13a-10 or Rule 15d-10 of the Securities Exchange Act of 1934.

What does one record in this dataset represent?

One record corresponds to a single EDGAR submission accepted under one accession number, materialized as a folder named with the 18-digit dash-stripped accession identifier. The folder bundles a metadata.json manifest, the primary 10-QT or 10-QT/A document (typically inline-XBRL HTML), and every accompanying exhibit such as the Section 302 and Section 906 certifications.

When is Form 10-QT required, and who files it?

Form 10-QT is required when a domestic Section 13(a) or 15(d) reporting registrant changes its fiscal year end and the resulting transition period is at least one month and no longer than six months. Foreign private issuers, investment companies, asset-backed issuers, and Canadian MJDS filers do not file Form 10-QT and are outside the dataset.

How does Form 10-QT differ from Form 10-Q and Form 10-KT?

A Form 10-Q reports a fixed three-month interval inside an established fiscal calendar; Form 10-QT reports a non-standard stub period created by a fiscal-year-end change. The 10-QT vs 10-KT split turns on transition-period length: stubs of six months or less use Form 10-QT (unaudited, quarterly-report depth), while stubs longer than six months but less than a full year use Form 10-KT (audited, annual disclosure package).

What time period does the dataset cover?

The dataset begins April 1, 1994 — when EDGAR mandatory electronic filing was being phased in — and continues to the present. Paper transition reports filed under Rule 13a-10 / Rule 15d-10 before that period are not part of the electronic dataset, and Section 302 and Section 906 certifications appear only on records filed after the 2002–2003 Sarbanes-Oxley phase-in.

What file format is the dataset distributed in?

The dataset is distributed as monthly ZIP containers organized as <year>/<year>-<month>.zip, keyed by the EDGAR filed-at date. Each record folder contains a metadata.json manifest, the primary document as HTM/HTML (inline XBRL in the modern era), and exhibit documents primarily in HTM/HTML form, with occasional TXT or PDF exhibits where those were the native filed format.

Are the standalone XBRL files included in the ZIP?

No. The standalone XBRL technical files (EX-101.SCH, EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, plus the extracted instance XML and the cover-page EX-104 artifact) are enumerated in metadata.json under dataFiles by URL only, and must be fetched from EDGAR if needed. The same financial facts can also be extracted directly from the inline-XBRL tagging embedded in the primary .htm document.